e-journal

Accounting’s chaotic margins Financial reporting of the library collections of Australia’s public universities, 2002-2006

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Purpose – The purpose of this paper is to explore the circumstances and implications of an episode
of accounting change arising from the extended use of accrual accounting within the Australian public
sector. The matter under scrutiny is the reporting of the library collections of Australia’s public
universities as assets in general purpose financial reports.
Design/methodology/approach – A survey is undertaken of the annual reports of Australia’s 36
public universities for the period 2002 to 2006. The analysis of the findings is informed by new
institutional sociology (NIS), with a focus on mimetic processes, and the concept of “accounting’s
margins”.
Findings – The survey reveals considerable diversity and subjectivity in the accounting practices
adopted, as well as instances of sudden and dramatic changes in carrying values. The financial
reporting of library collections is depicted as a “chaotic margin” of accounting, and the technical
propriety of attempting to express and account for these non-financial resources in financial terms is
rendered problematic.
Originality/value – The study questions the reliability and usefulness of the information reported,
with implications for the accountability of the institutions surveyed as well as the accounting
profession in the comparatively neglected domain of the public sector.

Keywords Public sector accounting, Australia, University libraries, Accounting, Financial reporting

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Informasi Detail

Judul Seri

Accounting, Auditing & Accountability Journal

No. Panggil

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Penerbit

: Emerald Group., 2010

Deskripsi Fisik

Accounting, Auditing & Accountability Journal Vol. 23 No. 2, 2010 pp. 201-228

Bahasa

English

ISBN/ISSN

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Klasifikasi

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Tipe Isi

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Tipe Media

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Tipe Pembawa

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Edisi

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Subjek

AKUNTANSI

Info Detail Spesifik

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Pernyataan Tanggungjawab

Asmawati/Syahrial

Versi lain/terkait

Lampiran Berkas

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